Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan Premium Insurans Bagi Pengimport) (Pembatalan) 2012.
(2)
Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2016.
Pembatalan
/akn/my/act/pua/2012/220
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Quick answer
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN PREMIUM INSURANS BAGI PENGIMPORT) (PEMBATALAN) 2012 is Malaysia P.U. (A), cited as P.U. (A) 220 2012, currently marked in force and first recorded in 2012.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan Premium Insurans Bagi Pengimport) (Pembatalan) 2012.
Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2016.
Pembatalan
Kaedah-Kaedah
Cukai
Pendapatan
(Potongan
Premium
Insurans
Bagi
Pengimport) 1982 [P.U. (A) 72/1982] dibatalkan.
Dibuat 10 Julai 2012
[0.3865/441 JLD.1(SK.1); LHDN 01/35/(S)/42/51/286-16; PN(PU2)80/LXV]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
P.U. (A) 220 3
INCOME TAX ACT 1967
INCOME TAX (DEDUCTIONS OF INSURANCE PREMIUMS FOR IMPORTERS)
(REVOCATION) RULES 2012
Opening note
These rules may be cited as the Income Tax (Deductions of Insurance
Premiums for Importers) (Revocation) Rules 2012.
These Rules shall have effect from the year of assessment 2016.
Revocation 2.
The Income Tax (Deductions of Insurance Premiums for Importers) Rules 1982
[P.U. (A) 72/1982] are revoked.
Made 10 July 2012
[0.3865/441 JLD.1(SK.1); LHDN 01/35/(S)/42/51/286-16; PN(PU2)80/LXV]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]